Ukanlos Stone

Ukanlos Stones are a very rare and hard to obtain item, and are the equivalent of a Ukanlos Heavenly Scale.
Despite being a very rare item, it is possible to obtain multiple Stones from a single kill, but as with everything in the game, it is purely down to luck. Although found most frequently in rewards, there is a very small chance of carving Stones from a dead Ukanlos.
It is also suggested that by breaking all the parts of an Ukanlos (Backfin,Shoveljaw,Chestplate) you will increase your chances of getting at least one Stone in rewards.

In total, that means you need a rather large quantity of 29 Stones if you want to make every available item involving them. So, despite their incredible monetary value (25000z!), it is advised that you keep hold of your Stones if you are lucky enough to obtain any!